SHRI NISSAR AHMAD BHULLA,BARAMULA vs. INCOME TAX OFFICER WARD-1, SRINAGAR

O R D E R Manoj Kumar Aggarwal (Accountant Member) In aforesaid twin appeals for Assessment Year (AY) 2013-14, 1. the assessee is aggrieved by confirmation of quantum addition for Rs.22.67 Lacs and confirmation of consequential penalty u/s 271(1)(C) for Rs.5.25 Lacs. The registry has noted delay of 14 days in quantum appeal the condonation of which has been sought by Ld. AR on the strength of condonation petition which is accompanied by an affidavit of the assessee. It has been stated that the hearing notices were not served on the assessee and the impugned order was not within the knowledge of the assessee. The Ld. AR also prayed for restoring both these appeals back to Ld. CIT(A) since the assessee has failed to appear before any of the lower authorities. It has been stated that the appeals have been dismissed merely on the ground that the assessee did not paid advance tax in terms of Sec.249(4)(b). The Ld. AR pointed out that the assessee has paid taxes of Rs.1,59,070/- on 06-03-2018. The Ld. Sr. DR has pleaded for dismissal of the appeals. The impugned orders have been passed by Ld. Commissioner of Income Tax (Appeals), NFAC [CIT(A)] on 28-03-2024 and 31-05-2024 respectively.